Taxpayer's Right to Refund under the Nigerian Law: A Right in fact, or Privilege in camouflag?

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dc.contributor.authorOlokooba S.M, Awodun Muritala, Akintoye O.D, Shehu Ahmad Tijani
dc.date.accessioned2021-06-04T09:20:39Z
dc.date.available2021-06-04T09:20:39Z
dc.date.issued2018
dc.description.abstractThe jurisprudence of this paper is an examination of the actual legal status of the taxpayer's rights to refund as stated in the Nigerian tax laws. Using doctrinal research method, the paper found that the said rights are curtailed and the practicability of most of them is difficult thereby allowing for a breach with impunity by the tax authorities. To check this, the paper proffers some solutions in form of recommendations.en_US
dc.identifier.citationUnizik Journal of International Law and Jurisprudenceen_US
dc.identifier.issn2276-7371
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5927
dc.language.isoenen_US
dc.publisherDepartment of Jurisprudence and International Law, Nnamdi Azikwe UniversityAwkaen_US
dc.relation.ispartofseries9(2);
dc.subjectTaxpayers Righten_US
dc.subjectprivilegeen_US
dc.subjectcamouflagen_US
dc.titleTaxpayer's Right to Refund under the Nigerian Law: A Right in fact, or Privilege in camouflag?en_US
dc.typeArticleen_US

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